SKRIPSI

PENGARUH CORPORATE GOVERNANCE DAN PENGUNGKAPAN CSR TERHADAP EARNINGS MANAGEMENT

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ABSTRACT
This Study aims to empirically examine the influence of corporate governance and disclosure of Corporate Social Responsibility (CSR) to earnings management. Variables tested in this study consisted of independent board, audit committee, managerial ownership, institutional ownership, corporate social responsibility disclosure, earnings management as measured by the discretionary accrual modified jones and control variables leverage and firm size. The sample in this study were manufacturing companies listed in IDX (Indonesia Stock Exchange) in the periode 2010-2013. Methods of data collection using purposive sampling techniques to produce 80 samples of manufacturing firms. This study uses multiple linear regression for data analysis. The result of this study showed that the independent board commissioners, audit committee, institutional ownership had negative effect and significant to the earnings management. Managerial ownership and corporate social responsibility disclosure not significant effect on earnings management. While the control variables leverage has positive and significant effect on earnings management and firm size has not effect on earnings management.
Keyword: Independent Board Commissioner, Audit Committee, Managerial Ownership. Institutional Ownership, Corporate Social Responsibility Disclosure.

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Ketersediaan

AK2015.1A111939

1A.11.1939

Tersedia namun tidak untuk dipinjamkan - Missing

Informasi Detail

Judul Seri

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No. Panggil

1A.11.1939

Penerbit

SEMARANG : STIE BPD Jateng., 2015

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

NONE

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

2015

Subjek

CORPORATE GOVERNANCE

Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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